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ground in either of the appeal in respect of the offence U/s 276D IT Act. The appeal had been filed challenging ... bearing on the present complaint at least in respect of offence U/s 276D IT Act. Moreover, no prayer for quashing of the proceedings

Rajinder Kumar ", under the provisions of Sections 276C (1) / 276D and 277 of the Income Tax Act, 1961 against the petitioner in respect ... Rajinder Kumar ", filed under the provisions of Sections 276C (1) / 276D and 277 of the Income Tax Act and all consequential proceedings arising there